https://www.taxtmi.com/caselaws?id=173889 The ITAT affirmed the CIT's revision under section 263, finding the Assessing Officer's order erroneous and prejudicial to the Revenue due to the incorrect application of deduction u/s 10A for a non-SEZ unit. The ITAT upheld the revision, emphasizing the importance of accurate legal application and consideration of all relevant factors in assessments to prevent adverse impacts on revenue. en-us Mon, 28 Feb 2011 00:00:00 +0530 Thu, 24 Sep 2015 12:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173889 The ITAT affirmed the CIT's revision under section 263, finding the Assessing Officer's order erroneous and prejudicial to the Revenue due to the incorrect application of deduction u/s 10A for a non-SEZ unit. The ITAT upheld the revision, emphasizing the importance of accurate legal application and consideration of all relevant factors in assessments to prevent adverse impacts on revenue. Case-Laws Income Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173889